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Showing 251260 of 65597 articles for Art. L 141-7 · Cass. com. 20 June 1978 · CA Versailles 17 December 1980 · Cass. com. 14 May 1952 · Cass. 1re civ. 2 March 1960 · C. civ. Art. 2276

French Code of civil procedureIn force
Sub-section I: Guardianship and succession matters.

Article ANNEXE, art. 14-1

The provisions of the Code of Civil Procedure relating to protective measures taken after the opening of an estate are applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle, in conjunction…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 C

I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Subsection 2: Inventions by civil servants and public officials.

Article Annexe art. R611-14-1

National education, higher education and research. Corporations of civil servants:-Researchers, engineers, assistant engineers and research technicians governed by decree no. 83-1260 of 30 December 19…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 7: Other powers

Article L621-20

For the application of provisions falling within the remit of the Autorité des marchés financiers, civil, criminal or administrative courts may call upon the chairman of the Autorité des marchés finan…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 C

The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Subrogation of obligations

Article 248 C

The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 C

I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 C

The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 5: Penalties

Article ANNEXE, art. 30-14

The amount of the penalty provided for in Article 78 of the local civil code is that of the civil fine provided for in Article 32-1 of the Code of Civil Procedure.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 C

The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…

AI translation · Updated 8 Nov 2023Open Article
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